Ensino contábil: a pertinência do aprendizado dedicado ao desenvolvimento do novo empreendedor contábil
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Data
2022-12-05
Tipo
Trabalho de conclusão de curso
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Resumo
Em um contexto de crise, o brasileiro se pôs a empreender para superar a falta de emprego, fato que abrange também os contadores que estão inseridos nessa sociedade. Pensando na importância de empreender, a questão discutida no trabalho é sobre se a proposta de ensino das IES (Instituições de Ensino Superior) em seus projetos pedagógicos é compatíveis com a demanda que a função empreendedora emprega, e quais competências deveriam ser trabalhadas para preparar o futuro contador a empreender. A metodologia para alcançar as informações desejadas compreendeu uma pesquisa documental que buscou analisar a ambição das IES para com o preparo de seu corpo discente, através da análise do protejo pedagógico de 15 Universidades Estaduais, além de uma pesquisa documental sobre as competências mais relevantes para exercer a função de empresário, segundo os mesmos, para assim conseguir verificar se o ensino dentro das IES e suas diretrizes tangenciam o tema empreendedor. A influência que as normas do MEC (Ministério da Educação) exercem aliada com a baixa abordagem com relação ao empreendedorismo, avanços tecnológicos e as demais competências do empreendedor, mostrou como resultados que, de 13 possíveis abordagens importantes para aperfeiçoar o empreendedor, em média as IES abordam 4,43, de forma que dentre as competências menos trabalhadas se destacam a persistência, capacidade organizacional, capacidade de avaliar oportunidades e riscos além da noção empreendedora.
In a context of crisis, Brazilians have embarked on entrepreneurship to overcome the lack of jobs, a fact that also covers accountants who are inserted in this society. With the importance of entrepreneurship in mind, the question discussed in this study is whether the educational proposal of the HEIs in their pedagogical projects are compatible with the demand that the entrepreneurial function creates, and which competencies should be developed to prepare future accountants for entrepreneurship. The methodology for attaining the desired information comprised a documental research that sought to analyze the ambition of the HEIs for the preparation of their students, through the analysis of the pedagogical project of 15 Federal Universities, as well as a documental research on the most relevant competences for exercising the entrepreneur function, according to them, in order to verify if the teaching within the HEIs and their guidelines touch on the entrepreneurial theme. The influence that the MEC norms exert allied with the little approach in relation to entrepreneurship, technological advances, and the other competencies of the entrepreneur showed as results that of 13 possible important approaches to improve the entrepreneur, on average the HEIs approach 4.43, in such a way that among the least worked competencies are persistences, organizational capacity, capacity to evaluate opportunities and risks, and the entrepreneurial notion
In a context of crisis, Brazilians have embarked on entrepreneurship to overcome the lack of jobs, a fact that also covers accountants who are inserted in this society. With the importance of entrepreneurship in mind, the question discussed in this study is whether the educational proposal of the HEIs in their pedagogical projects are compatible with the demand that the entrepreneurial function creates, and which competencies should be developed to prepare future accountants for entrepreneurship. The methodology for attaining the desired information comprised a documental research that sought to analyze the ambition of the HEIs for the preparation of their students, through the analysis of the pedagogical project of 15 Federal Universities, as well as a documental research on the most relevant competences for exercising the entrepreneur function, according to them, in order to verify if the teaching within the HEIs and their guidelines touch on the entrepreneurial theme. The influence that the MEC norms exert allied with the little approach in relation to entrepreneurship, technological advances, and the other competencies of the entrepreneur showed as results that of 13 possible important approaches to improve the entrepreneur, on average the HEIs approach 4.43, in such a way that among the least worked competencies are persistences, organizational capacity, capacity to evaluate opportunities and risks, and the entrepreneurial notion
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Citação
MARQUES, Luiz Felipe Costa. Ensino contábil: a pertinência do aprendizado dedicado ao desenvolvimento do novo empreendedor contábil. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.